Abstract

The purpose of this research is to understand the target dan the realization of entertainment tax revenue to the PAD in 2007 until the year 2010. This research describes the target and the realization of Entertainment Tax, the level of effectiveness collection tax entertainment and contribution of Entertainment Tax to the PAD. The step of this research is done by comparing between theory, rule and practice in DPPKAD of Karanganyar Regency. Technical data collected by document method, observation, and interview. The result of the research are the contribution of the Entertainment Tax revenue to the PAD in 2007 was 0,359%, in 2008 was 0,297, in 2009 was 0,379%, and 2010 was 0,365%. The conclusion of this research are the collection system of Entertainment Tax was effective and the Growth Ratio of Entertainment Tax revenue in Karanganyar regency was good. Based on the result of research, the researcher give some suggestion to DPPKAD of Karanganyar Regency in raising the service and increase the income of region real revenue by reparation of the system of Karanganyar Regency. Keyword : Entertainment Tax, PAD, DPPKAD